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(영문) 서울남부지방법원 2017.11.23 2017고단3173
조세범처벌법위반
Text

A defendant shall be punished by imprisonment for six months.

However, the execution of the above sentence shall be suspended for a period of one year from the date this judgment becomes final and conclusive.

Reasons

Punishment of the crime

The defendant is a person who actually operates D Co., Ltd. established for the purpose of supplying business, such as refining oil and fuel oil, in both weeks.

1. On September 30, 2014, the Defendant issued a false tax invoice stating the supply price of goods or services at KRW 6,363,637, although he/she did not supply goods or services to E at the office of the above company office at around September 30, 2014, and continuously issued a false tax invoice stating the supply price of goods or services at KRW 12,727,273, even though he/she did not supply goods or services to E at the same place on October 31, 2014.

Accordingly, the defendant did not supply goods or services but issued two copies of a total of 19,090,910 won of false sales invoice.

2. On March 27, 2015, the Defendant received a false tax invoice stating the value of 85,000,000 won, even though he/she had not received goods or services from (ju) the office of the said company at around March 27, 2015.

In addition, the Defendant did not receive goods or services from that time until May 30, 2015, and was issued a false tax invoice equivalent to KRW 345,019,505 in total nine times, as shown in the list of offenses.

Summary of Evidence

1. Statement by the defendant in court;

1. Details of the issuance of false tax invoices, and each electronic tax invoice;

1. Details of receipt of false tax invoices, and each electronic tax invoice;

1. A certified copy of the D registry;

1. A written accusation;

1. Application of statutes to a report on termination of value-added tax investigations;

1. Relevant Article 10 of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the crime and the selection of imprisonment;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. Each of the instant crimes with the reason for sentencing under Article 62(1) of the Criminal Act on the suspended sentence is not likely to hinder the State from exercising its legitimate right to collect taxes and undermine the sound order of commercial transactions.

(b).

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